- (1.) Leave granted. Herad the counsel for the parties.
(2.) This appeal is directed against, what is called, "Minutes of the order" made by the Bombay High Court on 23rd June, 1995. The order reads: "1. The Petitioners will file an application for refund, in respect of the consignments imported as referred to in this petition, in the prescribed form as per the amended Section 27 of the Customs Act, 1962, within 2 weeks from today. 2. The Respondents will dispose of the aforesaid Refund Claim, on merits, within 10 weeks from the filing the same. 3. The Respondents shall not reject the refund application on the ground that it is time barred. 4. The Petition is disposed of accordingly. 5. No order as to costs."
(3.) The Revenue is questioning the validity and correctness of Clause (3) of the said order whereby the High Court has directed the authorities under the Customs Act not to reject the respondent's application for refund on the ground that it is time barred and to dispose it of on merits.;